Services  |  Subscribe  |  Contact Us  |   Feedback   |  E-mail  |  News |  Home
JUDGMENTS
CENTRAL EXCISE
CUSTOMS
SERVICE TAX
INCOME TAX
VAT
FINANCE ACTS
FINANCE BILLS
EOU STPI
SEZ
DGFT
RBI
NTT
RESOURCES


    
Email | Print

RULE 2. Definitions.


In these rules, unless the context otherwise requires, –

(a)        “Act” means the Central Excise Act, 1944 ( 1 of 1944);

(b)        “assessment” includes self-assessment of duty made by the assessee and provisional assessment under rule 7;

(c)        “assessee” means any person who is liable for payment of duty assessed or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and includes an authorized agent of such person;

(d)        “Board” means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963);

(e)        “duty” means the duty payable under section 3 of the Act;

(f)        “notification” means the notification published in the Official Gazette;

(g)        “Tariff Act” means the Central Excise Tariff Act, 1985 (5 of 1986);

(h)        “warehouse” means any place or premises registered under rule 9; and

(i)         words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.


 

  Copyright © 2006 allindiantaxes.com | All rights reserved
website designing India & CMS development: Softlogics & Developments